List Of Taxpayers Allotted To State Having Turnover Of Less Than 1.5 Crore Apr 2026

However, confusion arises because the generates reports like “List of taxpayers allotted to State having turnover < ₹1.5 Cr” for administrative purposes — often used by tax officers or auditors. 🗺️ Who Is On This List? | Criteria | Details | |----------|---------| | Turnover | Less than ₹1.5 crore in a financial year | | Registration type | Regular or Composition | | Basis of allotment | Principal place of business (State + District) | | Purpose | State-wise monitoring, audits, and tax assignment | 📌 Note: Turnover is calculated aggregate across all GSTINs under the same PAN. 📂 What Does This List Look Like? A sample row from such a report (simplified):

Here’s an interesting, visually structured guide to understanding the concept of — a topic that often confuses small business owners under GST. 📘 Guide: Decoding the ₹1.5 Crore Taxpayer List Under GST 🧠 Why Does This List Exist? Under GST (Goods and Services Tax) in India, businesses with annual turnover less than ₹1.5 crore are eligible for the Composition Scheme (lower tax rate, limited compliance). But such taxpayers are not free to choose any State — they are allotted to a State based on their place of business. However, confusion arises because the generates reports like